Abstract The company for case study always dedicates to reinforce interior constitution as well as exterior competition, the major core is surrounding The Toyota Way, which it started with ¡§SEIRI and SEITON¡¨, ¡§Streamline Production¡¨ to ¡§Toyota Production System, TPS¡¨ from manufacturing fields, and then the company mind of ¡¨The Toyota Way¡¨. The development of each phase has its strategic position with different gradation. Moreover, in order to incorporate the operation for both Taiwan headquarter and China facility, divisions are segmented by operational functions for appropriate redeployment and valued-connection. The core for developing this study have had the case company to implement ¡§The Toyota Way, through meticulous discussions in order to clarify the built-up of ¡¨The Toyota Way¡¨ in the case company. First, start from ¡§manufacturing perspective¡¨ from working fields, with Streamline Production and Just-In-Time production as basic capabilities to build up the strength. Furthermore, extend it to the system of ¡¨ Product Developing Process Management¡¨, and connect with Big-Room ¡§Obeya¡¨ activity, ¡§Preparation prior to mass production¡¨, ¡§Supplier Parts Tracking Team, SPTT¡¨, and ¡§Cost Management¡¨¡C Last, through the strategic plan of company operation and functions of TPS operation with Knowledge of Philosophy from System, Method and Nature, to develop a series of deep competitions for the strength of company enhancement. Summarizations above, conclusions of the research are as following- 1. Generalized each activity and operating function with four perspectives as Company Philosophy, Elimination of Waste, Business Partners and Continuous Improvement, while the case company implemented TPS. Furthermore, described what the case company¡¦s functions of implement or concepts of application, which expect the study could be referred while related corporations try to implement them in the future. 2. Beside fully support from executive management to carry out the philosophy of The Toyota Way into organizational operation¡¦s thinking in the corporation, the most critical key-point is that it is necessary to create an environment with continuous improvement and participation of all employees in order to seed the realization into everyone¡¦s mind deeply.